EU – VAT treatment of telecom/mobile services. – non EU telecom providers maybe facing new VAT obligations – Case C 593/19

On 22 October 2020, an opinion of the Advocate General (AG) has been published in the case SK Telecom Co. Ltd. Vs  Finanzamt Graz-Stadt (Case C‑593/19). This case concerns the use and/or enjoyment rules for VAT in case of roaming services in a EU Member State.

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UK – Brexit – VAT, customs, excise and international trade webcast: Succeeding in uncertainty

7 September 2020    |   3pm-4pm CEST

On 13 July 2020, the UK Government published the Border Operating Model which provides guidance on how the customs border for trade between the EU and Great Britain will work following the end of the Brexit  transition period of 31 December 2020. 

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Ecuador – VAT due on digital imports from 16 September 2020

Ecuador has announced that effective 16 September 2020, digital services supplied to local consumers will be liable to 12% local VAT, and that non-resident suppliers of such services will be liable to register and account for local VAT, or have the VAT withheld by payment service providers.

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UK – How to pay VAT due on time

As you will be aware, the UK Government’s VAT Deferral scheme has now ceased. This means that all payments in respect of UK VAT from 01 July 2020 will be required to be made by the relevant date.

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A Guide to VAT/GST/SUT in the Americas 2020

This Indirect Tax Guidance of 21 Countries in the Americas shows the new updates and reforms from the following countries:

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Switzerland : change in the definition of electronic supply

The Swiss VAT Authority has amended the VAT brochure number 13 on electronic supplies of service and telecommunications.

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Austria – reduction of VAT rate to 5% from 1 July till 31 December for certain supplies

Finance Minister Blümel: reduced VAT rate introduced to support the gastronomy, culture and publishing sectors.

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Deutschland – Reduzierung UST-Satz ab dem 1. Juli 2020 bis 31. Dezember 2020

Gestern hat sich die grosse Koalition in Deutschland (CDU und SPD) auf ein Konjunkturpaket geeinigt. Dies umfasst unter Anderem eine Reduzierung des Umsatzsteuersatzes.

Vom 01. Juli 2020 bis 31. Dezember 2020 soll der Umsatzsteuersatz wie folgt reduziert werden:

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Germany – Reduction of VAT rate as from 1 July 2020 to 31 December 2020

Yesterday the governing coalition in Germany agreed to a reduction of the VAT rates in Germany from 01 July 2020 to 31 December 2020 as follows:

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France – 13th directive deadline extended to 30th September 2020

The French VAT Authorities (FTA) have agreed to extend France’s 13th directive deadline to 30th September 2020 (from the normal due date of June 30th).

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